Former IRS agent gets probation, fine

A federal magistrate sentenced a former IRS agent Thursday to two years probation and ordered him to pay a $5,000 fine for illegally accessing a taxpayer's records.

Randy W. Toland, 51, pleaded guilty earlier to one count of fraud and related activity in connection with computers.

Toland, who resigned from the IRS, also was ordered to perform 100 hours of community service.

Before his sentencing, Toland apologized to the court for any problems he had caused.

U.S. Magistrate Clinton E. Averitte said Toland had no criminal record and noted that several people, including church leaders, friends and a former IRS co-worker had written letters on Toland's behalf.

"It has not been established to my satisfaction that you targeted anybody that was innocent and caused them be audited or undergo a criminal investigation," Averitte said.

But Averitte said he would not have accepted a misdemeanor plea bargain in the case if it were established that Toland wrongfully investigated innocent taxpayers.

According to federal court records:

n Toland, a revenue officer assigned to the Amarillo IRS office, had access to the agency's computer system. The IRS computer database allows users to review tax returns, 1099 forms and W-2 forms. Toland was instructed to use the database only for authorized use and that unauthorized use could result in criminal charges.

In a court motion, the government alleged that Randy Toland began reviewing tax records of Jerry Blume about three weeks after Blume fired Toland's wife.

n In September, Toland was indicted on seven counts of improperly using agency computers to obtain tax information linked to High Plains Baptist Health Systems, Baptist Community Systems and several individuals. All counts but one were dismissed.

According to other federal court records, prosecutors also obtained evidence that:

n Toland also conducted a tax fraud investigation and improperly obtained tax information about other individuals, including former High Plains Baptist Chief Executive Officer Tim Holloway, former Senior Vice President and General Counsel Steve Dalrymple and Royce Dale Bowerman. Toland also told another Amarillo man in late 1996 or 1997 that he was conducting an ongoing criminal investigation of several people associated with Amarillo's medical community.

n Toland also improperly obtained tax information about former High Plains Baptist Vice President John McKissack and Dave Clark, former High Plains Baptist senior vice president.